IMPROVING THE SYSTEM OF ADMINISTRATIVE OFFENSE PROCEEDINGS IN CUSTOMS AUTHORITIES

Abstract

This article examines the theoretical and practical aspects of the system of administrative offense proceedings, with particular emphasis on proceedings conducted by customs authorities. It substantiates the classification of administrative offenses in the customs sphere according to the nature of their commission into several categories: offenses related to the movement of goods and vehicles across the customs border; offenses involving customs control, customs regimes, and customs clearance procedures; and offenses related to customs payments. Furthermore, the article explores practices for obtaining and collecting evidence of administrative offenses, examines the substance and procedural aspects of cases handled by customs authorities, and analyzes the legislation and practices of selected developed foreign countries. Based on this comparative analysis, proposals and recommendations are formulated to improve national legislation by incorporating relevant foreign practices and procedural mechanisms.